財(cái)務(wù)基礎(chǔ)理論

財(cái)務(wù)基礎(chǔ)理論

會(huì)計(jì)基本概念

會(huì)計(jì)是以貨幣作為主要計(jì)量單位，運(yùn)用一系列專門方法，對(duì)企事業(yè)單位經(jīng)濟(jì)活動(dòng)進(jìn)行連續(xù)、系統(tǒng)、全面和綜合的核算和監(jiān)督，并在此基礎(chǔ)上對(duì)經(jīng)濟(jì)活動(dòng)進(jìn)行分析、預(yù)測(cè)和控制以提高經(jīng)濟(jì)效益的一種管理活動(dòng)。

會(huì)計(jì)的基本職能1、會(huì)計(jì)職能的概念：會(huì)計(jì)職能是指會(huì)計(jì)作為一項(xiàng)經(jīng)濟(jì)管理活動(dòng)在客觀上所能發(fā)揮的功用（作用），是會(huì)計(jì)固有的功能。2、會(huì)計(jì)職能的分類（1）基本職能：

A、會(huì)計(jì)核算職能：是指會(huì)計(jì)以貨幣為主要計(jì)量單位，通過(guò)確認(rèn)、記錄、計(jì)量、報(bào)告等環(huán)節(jié)，對(duì)特定主體的經(jīng)濟(jì)活動(dòng)進(jìn)行記賬、算賬、報(bào)賬，為各有關(guān)方面提供會(huì)計(jì)信息的功能。

B、會(huì)計(jì)監(jiān)督職能:是指會(huì)計(jì)人員在進(jìn)行會(huì)計(jì)核算的同時(shí),對(duì)特定主體的經(jīng)濟(jì)活動(dòng)的合法性、合理性進(jìn)行審查。（2）其他職能：預(yù)測(cè)、決策。會(huì)孫計(jì)巨工爸作會(huì)蛙計(jì)鈴工妻作懇主檢要云是達(dá)解寶決廈三廳個(gè)否環(huán)代節(jié)達(dá)的汗問(wèn)允題:1、漏會(huì)困計(jì)宏憑滋證2、吳會(huì)炸計(jì)待賬腰簿3、尋會(huì)曬計(jì)心報(bào)沈表會(huì)病計(jì)妄憑剃證1、絨概夸念糾：會(huì)死計(jì)尾憑拾證箱是護(hù)記建錄膽經(jīng)循濟(jì)堵業(yè)樹(shù)務(wù)腿事愁項(xiàng)精發(fā)巷生香或銷完蒙成場(chǎng)情菜況聽(tīng)的岸書箭面茶證團(tuán)明牢，電用月來(lái)依明爪確草經(jīng)倒?jié)糌?zé)厭任糖，嘗同貸時(shí)舅也陷是矛登婚記方會(huì)紐奉計(jì)玻賬禿簿墾的厘依血據(jù)日。2、尿意唐義減：（1）岡記襖錄狀經(jīng)獎(jiǎng)濟(jì)抵業(yè)棒務(wù)用，擴(kuò)提患供稻記揮賬輩依齒據(jù)（2）偷明餃確凈經(jīng)搜濟(jì)炮責(zé)哲任跡，奪強(qiáng)叫化縫內(nèi)互部具管拴理（3）曉監(jiān)可督工經(jīng)賣濟(jì)替活解動(dòng)混，激控獲制鑼經(jīng)胡濟(jì)汪運(yùn)顛行會(huì)倍計(jì)林憑濁證3、分特類銅：會(huì)傷計(jì)旗憑桶證還按焰其槽填趙制缸的攝程摔序駱和置用獄途華可口以衰分演為原儀始嶄憑突證和記身賬宗憑座證。通公常敢所哲講制的破各刊種截發(fā)踐票險(xiǎn)，嘉在節(jié)會(huì)歐計(jì)腫上富被柄稱疾為頑原麗始怖憑怪證航，筒原閣始蛋憑麥證鋒通錘常揪屬紋于寇非肅會(huì)扒計(jì)怪語(yǔ)躁言亡。會(huì)廚計(jì)快部積門便把兇這磚種插非魚會(huì)籍計(jì)殃語(yǔ)贊言翼轉(zhuǎn)煙化吼成辜會(huì)腦計(jì)檔語(yǔ)辣言報(bào)，元也巖即些把領(lǐng)原詢始傭憑桿證囑轉(zhuǎn)悶化悲成平記筋賬攻憑想證魂。會(huì)滾計(jì)稱賬鉛簿會(huì)忌計(jì)聞工所作姓要嘆在尾記焦賬酷憑乒證泰的教基寇礎(chǔ)錦上炭把隔它撫轉(zhuǎn)聰換夜成移賬漢簿賬網(wǎng)簿知實(shí)牽際融上不是錦對(duì)無(wú)成班千禮成鳥萬(wàn)鳴張縮慧的壇會(huì)夾計(jì)饑憑終證邪的讀濃飾縮戶。抹要媽了艱解瞧一申個(gè)惜企牧業(yè)均的迅財(cái)王務(wù)錯(cuò)狀拜況棄和砌經(jīng)此營(yíng)倍成炕果蛇，蘇不罩可卸能帽把揮成昂千邪成釋萬(wàn)吼張揮的旦憑白證撕都牙翻幻玉一助遍飽。賬桌簿諸是肝重義要釣的拾會(huì)途計(jì)難檔銹案暑，穴設(shè)秧置哪和因登錦記叮賬京簿疑是桂會(huì)鳥計(jì)爆核嘗算宣工斤作賀的但重照要購(gòu)環(huán)論節(jié)臂，堡各詞企次業(yè)莊應(yīng)趁根井據(jù)血本輪單揉位禽的洞實(shí)饞際涼情賠況踢依譽(yù)法遼設(shè)泄置輩和遺登賠記膏賬乏簿舉。會(huì)鏈計(jì)墨報(bào)冊(cè)表會(huì)追計(jì)識(shí)工就作口要嫁在端會(huì)閉計(jì)歐賬擠簿畜的勝基始礎(chǔ)必上僵進(jìn)諸一棋步壟形膽成晶會(huì)另計(jì)蛇報(bào)仰表晉。目研前關(guān)主石要董是雨三梨種框會(huì)筐計(jì)多報(bào)奮表盆：藥資乒產(chǎn)掉負(fù)啊債臘表傅、交利藏潤(rùn)魔表訂、犬現(xiàn)套金樹(shù)流甩量獨(dú)表濟(jì)。會(huì)普計(jì)決報(bào)蠟表禽是陜?cè)趬刨~篇簿營(yíng)基何礎(chǔ)關(guān)上鑼所證做雞的毫進(jìn)天一晶步熱的偶濃餡縮棗，敲是己對(duì)負(fù)財(cái)陷務(wù)犧狀荷況桐、盲經(jīng)脆營(yíng)繪成功果厭的酷高猾度秘概棉括療。會(huì)養(yǎng)計(jì)敏報(bào)源表島要補(bǔ)對(duì)景外虜提角供兼，滅它景的葛使友用赴者氣包窯括夏企炒業(yè)室的末股些東鏟、采債泰權(quán)像人筋、慨政跪府旅部付門溝和什企己業(yè)驗(yàn)的黃廠機(jī)長(zhǎng)蒸、災(zāi)經(jīng)揪理煌和堪職罵工彩。會(huì)類計(jì)障簡(jiǎn)補(bǔ)單演介良紹主貫要較內(nèi)餓容腎包釋括:會(huì)備計(jì)構(gòu)對(duì)輛象萬(wàn)和刃會(huì)奧計(jì)果假排設(shè)會(huì)霉計(jì)光要棗素意和油會(huì)蘭計(jì)心等圓式會(huì)折計(jì)顏科薯目運(yùn)和港會(huì)碎計(jì)期報(bào)深表會(huì)銜計(jì)熄對(duì)提象會(huì)屆計(jì)藝工率作沖的季對(duì)掘象都就束是企患業(yè)林的種資巨金紅運(yùn)雄動(dòng)屈，即毛與骨企習(xí)業(yè)抗資端金思運(yùn)船動(dòng)槍有尖關(guān)裝的硬都椒是改會(huì)勿計(jì)提工嶄作萌的困對(duì)吊象合，煎從網(wǎng)取宴得孫貨妹幣金資拾金弟，策到鳴貨博幣錘資舉金蘭轉(zhuǎn)培為景生菊產(chǎn)孕資盈金孩；雖從枯生忘產(chǎn)混資詞金烤再讓轉(zhuǎn)潛為覆貨賀幣抗資荒金暖，魯這閣樣簽一脾個(gè)番運(yùn)輝動(dòng)盈的水過(guò)城程施都棒是孔會(huì)福計(jì)呀工她作羅的劈燕對(duì)鄉(xiāng)豐象壺。黃會(huì)較計(jì)掘的拴對(duì)霧象慕是煤客葬觀飲的昨，災(zāi)它作在師不抽同個(gè)國(guó)梨家耽、遺不嘴同零地頂區(qū)虧表亭現(xiàn)片形豪態(tài)俘都據(jù)是忽一爐樣群的鉗，無(wú)所濃以競(jìng)會(huì)績(jī)計(jì)辛才軌能電夠女成疊為蠅一子種閑國(guó)給際嶼性皂的站商率業(yè)煎語(yǔ)潔言健。會(huì)繳計(jì)再假迷設(shè)-膝-會(huì)贏計(jì)云核析算催的累基柔本辟前規(guī)提1、剖概總念榮：會(huì)贏計(jì)避假躺設(shè)兔是漸進(jìn)惜行貍會(huì)還計(jì)墳核薦算聾時(shí)止必蕉須腫明輸白憐的饞前攜提艘條至件饞。2、閣內(nèi)沸容畢：（1）會(huì)河計(jì)鼓主寸體概兄念掃：勇是債指開(kāi)會(huì)鄙計(jì)穿所錯(cuò)核任算男和硬監(jiān)偶督程的績(jī)特氣定乞單員位須和梅組駝織添，臭它潤(rùn)界琴定塘了當(dāng)從乞事衣會(huì)缸計(jì)訓(xùn)工類作此和新提回供正會(huì)嶺計(jì)屬信飲息修的趣空想間餐范遍圍棟。會(huì)裂計(jì)廊假衡設(shè)-惰-會(huì)榆計(jì)吸核耍算孩的造基需本述前紋提（2）持宋續(xù)爭(zhēng)經(jīng)鄉(xiāng)豐營(yíng)A、搞概掘念鞠：負(fù)是竹指唱會(huì)索計(jì)糕主蕩體笛在布可慚預(yù)棗見(jiàn)漢的筍未虜來(lái)虹，孤將時(shí)根檢據(jù)堆正可常嗓的鋼經(jīng)芳營(yíng)臘的滾方孟針勻和兇既夾定關(guān)的怠經(jīng)扮營(yíng)她目腿標(biāo)跡持父續(xù)旺經(jīng)荷營(yíng)哥下長(zhǎng)去竊。B、訓(xùn)確死定啞持跳續(xù)惕經(jīng)或營(yíng)拜的記意各義你：售持止續(xù)跳經(jīng)莫營(yíng)低確激定葬了窄會(huì)毅計(jì)譯核起算催的認(rèn)時(shí)醫(yī)間鬧長(zhǎng)健度而，秒為效選筒擇杯合氏適催的授會(huì)惱計(jì)備核果算褲方濁法藝提無(wú)供罰了雹依仔據(jù)徒。會(huì)支計(jì)子假饒?jiān)O(shè)-雞-會(huì)洋計(jì)級(jí)核骨算燙的疑基椅本牙前掩提（3）會(huì)浙計(jì)盒分稿期A、局概晌念嶺：無(wú)是商指爛將賞一鍵個(gè)霞會(huì)欺計(jì)誰(shuí)主飼體乏持灶續(xù)票經(jīng)莖營(yíng)頭的炮生門產(chǎn)腿經(jīng)身營(yíng)購(gòu)活降動(dòng)錘劃前分蜻成建若陽(yáng)干越個(gè)搶相址等夢(mèng)的皆會(huì)未計(jì)寒期鳳間幟，演以工便風(fēng)分訪期功結(jié)嶄算遭賬瓶目捉和蒸編倆制項(xiàng)財(cái)鄰務(wù)琴會(huì)螺計(jì)姐報(bào)纏告體，竭以冰叫罵會(huì)段計(jì)策期民間黨。B、紗確關(guān)定督會(huì)顏計(jì)紅分緞期替的黑意到義混：健限巡壽定疼了慎經(jīng)奏營(yíng)窯活宿動(dòng)林的艦時(shí)刃間顏范應(yīng)圍虛，獎(jiǎng)便飛于扶分辭期吉結(jié)挎算頭賬策目捐和疤編驗(yàn)制求財(cái)起務(wù)現(xiàn)會(huì)睬計(jì)寶報(bào)戰(zhàn)告損。C、嗽我錄國(guó)追的算會(huì)派計(jì)握分泉期碎：錦以看公光歷1月1日素至1柔2月3是1日將，修為飯一負(fù)個(gè)耀會(huì)懷計(jì)趙年廳度旗，德又艘細(xì)余分鵲為投半揚(yáng)年上度恩、蘋季見(jiàn)度數(shù)和辛月濃度紐奉。會(huì)雕計(jì)污假蒼設(shè)-販-會(huì)腰計(jì)咸核穴算火的白基河本喇前償提（4）貨些幣號(hào)計(jì)漏量A、后概類念閣：旨是冒指膏會(huì)出計(jì)惱主拖體誤在務(wù)會(huì)蛾計(jì)碌核倡算瞎過(guò)攤程西中勵(lì)采區(qū)用陵貨扣幣討作禮為熱統(tǒng)躁一慌的比計(jì)家量敲單早位慕。B、傻確犧定雀貨敏幣更的妄意您義霉：稱確傲定誰(shuí)了動(dòng)會(huì)棋計(jì)鉤核炮算百的弄手控段王。C、牧我坐國(guó)深記湯賬保對(duì)嚷貨柱幣莊的冊(cè)要羊求需：惱以籌人頸民紛幣賣作貴為尋記彈賬脆的撞本殘位貼幣拒，幕業(yè)敬務(wù)杜收炸支菌以駕人望民納幣忌以網(wǎng)外殊的徑貨送幣偉為膨主嶺的梳單敗位糊，牽可平以懷選味擇輕其碧中捧的犧一翅種獵外替幣陣作滔為朝記渾賬坡的做本趁位魄幣罰，課但拾編秧制還財(cái)廊務(wù)合會(huì)鮮計(jì)筋報(bào)擁告攻一府定饅要格折保算夫?yàn)檫~人捉民妹幣琴。綜貼上恢所弱述坡：會(huì)摩計(jì)站核鐮算民的麻四昌個(gè)躍基岡本政前田提舊相睛輔窗相哪成憶，森缺叮一西不壞可餓。會(huì)凱計(jì)換要律素1、采概東念渴：會(huì)治計(jì)灑要猛素?fù)鲜呛頌槟?shí)旨現(xiàn)中會(huì)肢計(jì)窗目駛標(biāo)屬，殲以踩會(huì)腥計(jì)滋基疊本杏前吳提虛為腹基任礎(chǔ)賤，濕對(duì)瞎會(huì)輝計(jì)恨對(duì)躁象艇作明基東本門的丙分撓類豈。星它加是碰會(huì)院計(jì)鞭核技算幣對(duì)繭象董的偉具給體襖化山，坐也谷是瞞會(huì)驢計(jì)銷用隔于秒反釘映乏會(huì)糧計(jì)炭主及體狗財(cái)沖務(wù)找狀車況趨、誕確期定遇經(jīng)鋒營(yíng)話成欲果幣的球基嗚本種單騙位蛇，野即捧大底類吩項(xiàng)測(cè)目猛。會(huì)絡(luò)計(jì)站要師素暗是耕了控解穿一驕個(gè)滔國(guó)怨家呢會(huì)暢計(jì)殿工礙作隔的重切黃入詳點(diǎn)所，罷作丹為木一繳個(gè)杠管戀理粒者潮，職了冊(cè)解拾國(guó)鴿家傍的帝會(huì)墳計(jì)屯工洞作海首西先黎就襖要昌了欲解踏會(huì)瘡計(jì)煎要塵素會(huì)責(zé)計(jì)導(dǎo)要柄素2、百內(nèi)慰容暮：資痕產(chǎn)負(fù)甩債所行有貞者引權(quán)月益收猾入費(fèi)柱用利跳潤(rùn)這裹六測(cè)項(xiàng)伴會(huì)靠計(jì)燈要敲素片是酷整項(xiàng)個(gè)登會(huì)計(jì)計(jì)醬核甚算橋的使基刻礎(chǔ)反恰映似企崇業(yè)哭財(cái)光務(wù)區(qū)狀邁況反類映服企祖業(yè)位經(jīng)天營(yíng)日狀知況會(huì)直計(jì)馬要扣素-胸-胃-資拉產(chǎn)概劈燕念:資駱產(chǎn)撕是停指辜企械業(yè)貸過(guò)慶去勞的用交桿易懲或番或睡事超項(xiàng)竟形培成命的睬，姥由豈企舅業(yè)含擁非有偵或兩控董制寬的確，笨預(yù)盜期岸會(huì)閑給彼企蠻業(yè)基帶型來(lái)揪經(jīng)后濟(jì)竹效昨益璃的游資霜源喂。分連類:資萍產(chǎn)門按鳳其澤流豬動(dòng)蝦性浙分繩類膝，序可永以雹分獻(xiàn)為黎流授動(dòng)厘資秒產(chǎn)黨和響非擋流犁動(dòng)腳資消產(chǎn)秩。會(huì)叢計(jì)裕要熟素-拳-蘆-資售產(chǎn)流餡動(dòng)鋪資號(hào)產(chǎn)呢包濁括雁貨哈幣爪資閉金孤、專交腎易站性土金陜?nèi)谛噘Y頸產(chǎn)接、匙應(yīng)慮收牢票島據(jù)替、泡應(yīng)象收悶賬達(dá)款繡、病預(yù)微付緊賬引款煩、昌應(yīng)乓收潔利敬息資、師應(yīng)搬收漁股萄利涌、吃其辛他擁應(yīng)溉收略款診、取存那貨捷、鴨一諷年斜內(nèi)柿到仇期陵的狼非吹流浮動(dòng)賭資泄產(chǎn)究及猴其膛他常流泛動(dòng)屬資痰產(chǎn)斬等考。非醒流疤動(dòng)訪資煮產(chǎn)泳包賠括版可糧出犁售耀金粘融箱資罵產(chǎn)訓(xùn)、駛持篩有烈至執(zhí)到猛期珍投墻資讀、挺長(zhǎng)搭期額應(yīng)西收鑄款西、剛長(zhǎng)證期構(gòu)股理權(quán)披投振資陵、忽投吉資蝦性遙房凡地衫產(chǎn)躁、絮固戴定栗資窄產(chǎn)局、緊生掠產(chǎn)蘿性身生趟物羨資肯產(chǎn)冰、綱無(wú)旦形妹資喂產(chǎn)序、蠢商里譽(yù)液、刷長(zhǎng)寬期書待準(zhǔn)攤撇費(fèi)經(jīng)用仇、梅遞糾延材所停得馬稅摔資筋產(chǎn)柳及交其納他闊流遠(yuǎn)動(dòng)指資樹(shù)產(chǎn)比等兔。會(huì)腫計(jì)陰要手素-柜-暮-負(fù)件債概相念:負(fù)垮債喂是動(dòng)指昆企直業(yè)專過(guò)協(xié)去鼓的緞交駕易曾或略者快事忍項(xiàng)云形斥成統(tǒng)的就、射預(yù)怎期耕會(huì)嘆導(dǎo)風(fēng)致才經(jīng)日濟(jì)豬利端益型流至出離的夫現(xiàn)暑時(shí)格義通務(wù)甜。負(fù)正債草本恭質(zhì)醉上妙是捏債恩務(wù)娃，拒是驅(qū)目閃前勺和稍過(guò)嫩去岸的摔業(yè)當(dāng)務(wù)砌形殊成輪的元，植一降般未情丸況峰下襖不斷把煉未匆來(lái)嬌的沈事緊項(xiàng)嚷確被認(rèn)濱為壯負(fù)偽債刃。負(fù)付債河是步將聽(tīng)來(lái)敢一呀定肢要跟償悔付抗的押經(jīng)萬(wàn)濟(jì)射責(zé)臺(tái)任魚。網(wǎng)即重使傾現(xiàn)俗在享沒(méi)摟有雪貨唱幣雹支界出邀也齡要丈作待為婚負(fù)黎債泊。會(huì)繼計(jì)癥要僚素-鹿-討-負(fù)眉債負(fù)野債額分翅類:負(fù)鄰債園按炕其宵流譯動(dòng)并性燙的爹不諸同香分灰為仙流毫動(dòng)蹦負(fù)臂債項(xiàng)和擠非前流找動(dòng)堪負(fù)哀債流霞動(dòng)眉負(fù)若債際包包括競(jìng)短庫(kù)期慣借圖款謠、呈交耍易誤性選金株融遍負(fù)廢債薄、異應(yīng)何付賠票惕據(jù)牙、悅應(yīng)恩付鉗賬據(jù)款胡、姥預(yù)昂付休賬箭款稠、俯應(yīng)眼付閣職枯工膛薪居酬君、姨應(yīng)慶交跪稅糾費(fèi)惱、彼應(yīng)側(cè)付日股猜利扣、剛其龜他小應(yīng)訂付坡款醫(yī)及帝一談年爽內(nèi)香到霉期臘的好非川流基動(dòng)療負(fù)莫債舞等棚。非慮流永動(dòng)廟負(fù)辰債輩包展括反長(zhǎng)胸期扯借術(shù)款艦、演應(yīng)鳳付答債疑券鉛、過(guò)長(zhǎng)怒期鳥應(yīng)娃付欣款倉(cāng)等典。會(huì)膏計(jì)術(shù)要譯素-校-剛-所績(jī)有并者嶼權(quán)仍益概卸念:所帶有烈者論權(quán)驚益很是等指驚資需產(chǎn)私扣厲除賽負(fù)若債馬后斯由去所爽有痕者辮享窄有金的屈剩診余債權(quán)詞益岔。姻（滴即險(xiǎn)在凈數(shù)堵量島上者等噸于資本產(chǎn)韻減蹈去宿負(fù)惹債爬之施后窯的尖差關(guān)額）會(huì)庸計(jì)原要蓮素-師-礦-所準(zhǔn)有瞇者沒(méi)權(quán)嗓益分務(wù)類:所狀有寒者的權(quán)懲益扮按蜜其懲來(lái)土源覆主油要比包妖括爽所著有劇者圾投胡入敏的刃資粘本村、驅(qū)直曠接者計(jì)繡入喝所竿有犬者課權(quán)歇益楊的甚利韻得杜和桶損分失征、知留出存甜收貢益把等寒。實(shí)抵收把資檢本：實(shí)端收亞資波本待是今企丟業(yè)厚接抱受撞投套資旨人窗投頌資僑的行部燙分近，交上弦市榆公撇司氣稱禮為寺股剪本見(jiàn)，本股瓜本緩代保表上了卷企緒業(yè)戰(zhàn)的條注扛冊(cè)炒資花本資鈴本誰(shuí)公坐積隆金：是撒股遺本猜或咐資征本若的盛一男種叨儲(chǔ)祖?zhèn)渲瑺钜聭B(tài)粒，愈它濾最榆終胃可堂以進(jìn)轉(zhuǎn)萄成恩資略本潮或幕股象本未殲分普配零利臟潤(rùn)：未龜分戀配榆利猛潤(rùn)炊是字利派潤(rùn)夏中舞尚及未緞分絨配太的凳部驗(yàn)分炒，孝是杠公誤司倡用蒸于宿以饅后睡年幻玉度康利描潤(rùn)雷的流分椅配斜或只待貧分凍配孟。會(huì)扎計(jì)倆要答素-閉-散-所駐有濱者矛權(quán)善益盈叫余首公夫積:1、鉛盈帝余睡公民積嶄金掩：巴按妨當(dāng)曲年萍凈婦利毀潤(rùn)1奮0%提碎取拴的睜盈猾余彩公壟積好金才叫刃做飽法蘭人踐盈窗余取公撐積盜金寒，防主俘要搬用屈途渾有蛛兩襲個(gè)悲：(雖1證)轉(zhuǎn)恰成夠資浪本衰，么凈留利桿潤(rùn)殖不棍一登定鍋全州都帶分嘩配冠掉袋，存可薪將犬其爬中愿一樹(shù)部壺分占用各于啄公逝司屋未巴來(lái)遙的外發(fā)風(fēng)展村，醒轉(zhuǎn)岡成登資火本狐，姻壯曉大策資純本祝實(shí)悲力陰。(垮2糧)彌珍補(bǔ)完虧合損乖，虛上至市航公診司讀盈洞余館公宣積首金售還沾可秋以躁用迅來(lái)筒發(fā)兆放愁股練利長(zhǎng)。2、圈公皇益煌金公袍益承金區(qū)就客是離從靠當(dāng)顫年棗凈困利炮潤(rùn)帳當(dāng)?shù)裰忻腊疵┱?%的麻比研例施提貨取休的饒盈退余頃公到積而金句，臘主蝴要慕用蔬于該職評(píng)工辯的趴集器體宮福阿利蠢，柏如昂建伍托毒兒楚所菌、哄幼漁兒飯園攏、茅俱攪樂(lè)笑部恩等薪等禽。會(huì)味計(jì)濫要堵素-膀-百-收蒜入概巾念桂：收啦入取是植指機(jī)企踐業(yè)問(wèn)業(yè)應(yīng)務(wù)季中茅產(chǎn)津生太的虹收承益因，孤是衣企頃業(yè)低銷程售焰產(chǎn)涉品揪、充提證供謠勞杰務(wù)埋所待發(fā)撞生繩的貍和母將沫要太發(fā)犬生床的方現(xiàn)殘金袋流預(yù)入呆和置債挽務(wù)期的泊清慶償檔。玻收造入猴是犁反仁映約企點(diǎn)業(yè)抱經(jīng)瘦營(yíng)歲效怎益悶的厘一特個(gè)揉基錄本起指謹(jǐn)標(biāo)纏。①練只屈有攻當(dāng)犯企裙業(yè)隊(duì)銷先售旺產(chǎn)貧品踏和載提屋供逐勞校務(wù)華所炭產(chǎn)壘生泉的膝收選益沈才掙是灰收奪入找。露接謊受來(lái)捐既贈(zèng)批也抓引月起劃資涂產(chǎn)故的照增紗加搶，丟但甲不穿是能收衰入鉆。②納收斯入翁一睛般砍會(huì)酬導(dǎo)鈴致拌企恒業(yè)河資碎產(chǎn)澆的槳增覺(jué)加甜或壓負(fù)弊債冰的頸減業(yè)少泥，頂扣生除就相稼應(yīng)辣費(fèi)怪用北后賢的牌凈讀額梯可播導(dǎo)凡致片所奶有者者率權(quán)轉(zhuǎn)益賓增郊加肉。會(huì)六計(jì)居要親素-脖-衡-收案入分諷類①薦營(yíng)闖業(yè)完收味入營(yíng)喪業(yè)找收阻入蚊是靜企師業(yè)攔銷孤售放產(chǎn)小品蘋或載提徐供貪勞屑務(wù)脆實(shí)舟現(xiàn)晨的淡收演入赴，惰又撤分善為宰主故營(yíng)愉業(yè)漲務(wù)桂收樣入壩和脂其松他愧業(yè)拜務(wù)辨收男入信。②林對(duì)饒外壓投掀資籠收策益③腫營(yíng)作業(yè)孩外蚊收租入因雙意狐外顏原偉因圈獲臣得占的簡(jiǎn)收錯(cuò)入幕，譽(yù)如默企犧業(yè)它賣足掉悉固捷定引資晝產(chǎn)肥所乘得擇的殃收售入示。會(huì)癢計(jì)蠅要男素-惜-擋-費(fèi)連用概柿念：費(fèi)艱用爽就石是漿企拋業(yè)田在欲生叉產(chǎn)炮經(jīng)例營(yíng)展過(guò)森程日中偏所區(qū)發(fā)密生歸的媽各求種劍耗勾費(fèi)垂。丟費(fèi)抗用之一符般獨(dú)包爹括余料游、播工江、種費(fèi)礎(chǔ)。①?gòu)埩闲笫桥R指獲材功料②康工撞是糞指現(xiàn)人卷工小工巖資③邊費(fèi)鬧指服各咬項(xiàng)嘩管從理強(qiáng)費(fèi)綁用(可矮理饞解敵為細(xì)管叨理久人獄員課工悄資)、寫財(cái)名務(wù)瘋費(fèi)滲用(如點(diǎn)支大付饑?yán)麉窍?、灑銷曬售是費(fèi)條用(如錦廣槐告邪費(fèi))。一耗般粗情優(yōu)況顛下聾，降費(fèi)靈用聞與泡收售入錫要詞匹躲配拳，票也輪可副以載說(shuō)怪凡數(shù)取艙得還收宣入呢都探是匪要乞付屑出惡代六價(jià)敘的蜓。德從扇管拖理地的辯角蓄度苗看狼，目費(fèi)僵用微是旱廣準(zhǔn)義猜的統(tǒng)概蓬念內(nèi)，卻它耗包諷含治成尿本肝在撥內(nèi)羽。會(huì)滾計(jì)蘿要扇素-疼-等-利續(xù)潤(rùn)利尼潤(rùn)嗚是左企譜業(yè)殃一垮定扇時(shí)執(zhí)期樓的減經(jīng)狡營(yíng)羽成鋪果弱，殃在墻數(shù)刊量圣上遵是全收息入塞減塔去研費(fèi)悟用鋒的叫差必額突，膀包品括長(zhǎng)營(yíng)拍業(yè)腦利北潤(rùn)廣、慰投艙資濾凈媽收歲益乓和附營(yíng)饞業(yè)休外性收偵支裝凈診額利窗潤(rùn)勉是住企勤業(yè)火最糞終疑的恩經(jīng)穿營(yíng)妨成片果殼，鳥由深收鋼入輛總屬額秀和泳費(fèi)蜜用領(lǐng)總蠅額荷決處定會(huì)后計(jì)傻等協(xié)式1、趨資剖產(chǎn)=負(fù)澡債+所默有仁者難權(quán)擊益興（熔數(shù)駛量畫關(guān)味系稱相兇等燃）=債秩權(quán)艙人遠(yuǎn)權(quán)摸益+所毛有臣者柜權(quán)漆益=權(quán)術(shù)益（1）怪作振用定：夾是瓣復(fù)壩式爆記騰賬培法脆的刑理狗論粱基慢礎(chǔ)時(shí)，深也爐是允編陪制漫資潔產(chǎn)暗負(fù)紐奉債距表碰的個(gè)依虧據(jù)激。（2）群當(dāng)霜經(jīng)蘆濟(jì)竭業(yè)熄務(wù)旅發(fā)遵生唯引新起封等禾式櫻兩劃邊菊會(huì)插計(jì)暈要均素重的舍變等化偵：涉繡及滿到顫等騾式肚一旗邊雜時(shí)敏，呢一陣增陽(yáng)一瓜減涉規(guī)及淚到吵等待式碗兩鋸邊姐時(shí)完，擺同愚增蹤蝶或動(dòng)同這減會(huì)末計(jì)帆等機(jī)式2、龍收負(fù)入—費(fèi)韻用=利億潤(rùn)（1）湯作醉用頌：盤是繁企貍業(yè)掛編凳制睡利俱潤(rùn)那表耽的和基第礎(chǔ)（2）繞意施義思：凳利名潤(rùn)>慢0等(盈艇利)利果潤(rùn)<宏0缸(虧草本)利掌潤(rùn)=努0沒(méi)(不尿虧蘿不梨賺)會(huì)漂計(jì)躬科荷目1、抖含鐮義憤：會(huì)伴計(jì)米科箏目盯就正是盾對(duì)乘會(huì)股計(jì)躲要否素倘再漠分宋類談。右會(huì)繪計(jì)雨科妨目譽(yù)把件每添一興項(xiàng)鬼會(huì)烤計(jì)里要因素腿進(jìn)卸一洞步筒分橫成貿(mào)若冬干聽(tīng)小冰類灰。從歇管殘理報(bào)者絕的宿角道度環(huán)來(lái)刷講閃，榮科烤目?jī)x就飾是寄賬鋼戶會(huì)涌計(jì)膠科饒目2、尚會(huì)徑計(jì)悔科絞目孩設(shè)營(yíng)置且原癢則（1）冷合薄法蕉性糖原惡則治：愁指協(xié)設(shè)不置憐的拿會(huì)危計(jì)揭科求目役應(yīng)萬(wàn)符會(huì)合幅國(guó)縮慧家宋統(tǒng)塊一欺的講會(huì)彩計(jì)飄制歐度譽(yù)的駛規(guī)敞定拿。（2）扭相她關(guān)夸性亭原送則替：艘指飼設(shè)撥置靠的泛會(huì)序計(jì)封科界目勿要物滿池足霞對(duì)噸外索報(bào)池告諸和交對(duì)芽?jī)?nèi)王管說(shuō)理拼的估要蜻求睡。（3）揚(yáng)實(shí)潤(rùn)用望性堵原永則穴：硬指臭所冰設(shè)牽置非的煎會(huì)仆計(jì)率科金目忘要蓋符找合類單年位湖自殊身怒特翻點(diǎn)更，端滿撫足動(dòng)實(shí)微際牙需膊要排。會(huì)蟻計(jì)魔科怨目3、鵝會(huì)喝計(jì)恒科辜目抓分雕類A、霧會(huì)寨計(jì)撇科程目速按難其研所貓?zhí)徙Q供陶信隱息變的朱詳遼細(xì)輕程籍度簽不倚同庫(kù)，稿分核為殼總詳分捧類語(yǔ)科獲目妥和掘明遷細(xì)今分遇類豈科風(fēng)目訂。（1）美總隱分豆類移科睜目神又精稱顏為絹總水賬侵科斃目村，任是飯對(duì)逮會(huì)留計(jì)脖要糖素滿具淚體宮內(nèi)雀容柄進(jìn)仿行肥總悔括近分痕類晴、量提食供盞總戰(zhàn)括為信幅息站的廉會(huì)離計(jì)院科栗目凡，澤如退“鉗應(yīng)桑收彩賬萌款奶”切、賠“渠應(yīng)帝付嫩賬煌款壁”丑、葡“姨原擔(dān)材簡(jiǎn)料陵”求等錦。設(shè)還置滑：票總念分急類惠科嗽目夜一腹般燥按功財(cái)搶政褲部疑門刪制被定淡的廟統(tǒng)吵一衰會(huì)圾計(jì)暈制園度趁規(guī)退定暮設(shè)朗置剝。會(huì)關(guān)計(jì)膝科棚目（2）涼明歷細(xì)盛分怖類俯科第目究又勇稱宴為撕明填細(xì)句科只目生，兔是賠對(duì)秘于碗總忌分夜類竹科綠目災(zāi)作讓進(jìn)給一葡步啦分躍類吵、跡提弱供描更茶詳妄細(xì)凈更掩具獄體器會(huì)鋸計(jì)播信氣息鍛的兆科菊目暗，漏如你“威應(yīng)法收狡賬臭款剖”壁科漏目慎按跪債庸務(wù)較人騙名寒稱丸或桐姓紛名嚇設(shè)迎置名明畜細(xì)溜科基目距，評(píng)反效映戴應(yīng)果收典賬蘆款桌的眠具杜體俯對(duì)瘋象困。設(shè)自置完：陶除為會(huì)柜計(jì)雹制沿度遠(yuǎn)規(guī)不定膜設(shè)橡置魯?shù)耐矫髯o(hù)細(xì)園分象類振科喊目丈以改外仰，姑企睬業(yè)展可堵以某根漲據(jù)塌本男單洋位洞經(jīng)肆營(yíng)移管鞠理綁的鋸需鬼要燥和趙經(jīng)忍濟(jì)儲(chǔ)業(yè)題務(wù)距的屑具懶體己內(nèi)窗容倆自慰行櫻設(shè)貸置縫明醋細(xì)渾分淘類盜科房誠(chéng)目才。會(huì)膀計(jì)鬧科寒目B、迎會(huì)載計(jì)圾科厲目旁按揚(yáng)其票所賠歸釘屬湯的撇會(huì)猶計(jì)片要慮素其不越同信，堵分醒為賭資覆產(chǎn)袋類躁、踢負(fù)情債煙類富、若所亭有憂者膽權(quán)凳益錫類盒、劑成冬本取類匙和絨損鋤益輛類牛五效大突類（1）海資識(shí)產(chǎn)臟類萬(wàn)科射目重是金指貴用刑于體核讓算纏資隊(duì)產(chǎn)蠅增食減汁變尾化剩，穴提穩(wěn)供詠資懸產(chǎn)凍類寶項(xiàng)勇目資會(huì)喜計(jì)違信炎息逐的猴會(huì)軋計(jì)焰科鍋目（2）痛負(fù)巨債架類水科脈目驚是裙指戰(zhàn)用也于僚核險(xiǎn)算節(jié)負(fù)灣債窮增錘減趴變呀化恭，扮提狀供把負(fù)晨債唐類警項(xiàng)領(lǐng)目沾會(huì)幻玉計(jì)煙信濤息且的誤會(huì)鋤計(jì)巖科戒目會(huì)敏計(jì)穗科劇目（3）銳所用有痕者慕權(quán)積益辯類渾科故目漲是巨指補(bǔ)用拳于玩核盯算包所丙有飲者添權(quán)啟益腔增董減莖變黎化勸，密提伐供新所貫有行者算權(quán)辛益泛有結(jié)關(guān)扁項(xiàng)疊目痰會(huì)歉計(jì)瘦信中息懷的趟會(huì)督計(jì)雪科馳目砌。恰我撇國(guó)特現(xiàn)冰行夜的《企謠業(yè)迫會(huì)帥計(jì)騾制違度》規(guī)幸定家的忌所早有綠者漢權(quán)川益沒(méi)類勉科換目身包吧括患實(shí)旦收索資脹本興（童或供股沫本虧）扒、勢(shì)資射本銅公書積極、彼盈炮余飼公滴積閣、貢本槽年標(biāo)利污潤(rùn)卡和膏利閉潤(rùn)討分輩配柔等會(huì)孫計(jì)粥科底目（4）紅成仗本愛(ài)類壞科勢(shì)目啞是艷用泛于泊核紹算衡成抗本慨的駕發(fā)架生慕和慚歸危集日情巷況畜，舟提稀供志成綿本樹(shù)相守關(guān)偉會(huì)腳計(jì)棄信孕息肝的比會(huì)取計(jì)鐮科隆目超。啟我偉國(guó)頸現(xiàn)眠行饒的《企趴業(yè)軍會(huì)震計(jì)忠制掏度》規(guī)鋼定嗓的犧成賓本迷類地科溪目便包西括品生青產(chǎn)棵成乘本悉、遇制家造劉費(fèi)勢(shì)用地、花勞蝦務(wù)鋤成巴本盯。（5）耕損置益即類柿科接目需是紅指電用稠于選核絡(luò)算避收蠟入刮、講費(fèi)蹲用擔(dān)的搭發(fā)寺生蘇或金歸鼻集班，懇提獎(jiǎng)供嘩一共定裁期壞間謙損掀益麻相鎮(zhèn)關(guān)返的跳會(huì)繁計(jì)撐信撓息鍬的禿會(huì)字計(jì)淘科宿目會(huì)頂計(jì)修報(bào)偶表會(huì)室計(jì)屢報(bào)義表飲是要在啟對(duì)著日私常郵會(huì)壁計(jì)快核牛算垃進(jìn)敘行帽綜絲式合陸整吩理煉的彩基命礎(chǔ)鞏上河編忘制隨的研，沃是鮮用鍵來(lái)包總鐮括距地逃反面映續(xù)某齊個(gè)解會(huì)央計(jì)森單舍位晉在吳一映定趴時(shí)削期慨內(nèi)狗的杏財(cái)丟務(wù)控狀繞況捉和慎經(jīng)恩營(yíng)鑒成詳果趙的餡報(bào)亭告籍文川件鋒。版所嗎有糠的惡企洪業(yè)墓都清要拿通把過(guò)坑至殘少帆三吊種至報(bào)烤表膜來(lái)剩報(bào)榨告左他訂們董的收業(yè)恨務(wù)錄，帽即濱：原資廁產(chǎn)章負(fù)偽債頑表棉、侄利煮潤(rùn)雷表?yè)?、骨現(xiàn)傻金縱流灑量拜表會(huì)摸計(jì)作報(bào)融表理伙解皮企煎業(yè)季財(cái)容務(wù)街報(bào)之表蛇能須夠換幫瞇助賢我擇們1、怕了究解償企球業(yè)慨以晝前臨、億現(xiàn)即在告和診未棕來(lái)絡(luò)的勇發(fā)諒展彈狀衰況2、歲準(zhǔn)掃確播分移析橡企尾業(yè)閑目陶前姓存判在煮的五困約難3、盈采得取膜有坑效盆的抽措蔥施真，宜去擺解憑決壇企糕業(yè)聽(tīng)所勇面栗臨嗚的輛難越題4、戰(zhàn)預(yù)敢測(cè)征經(jīng)胃營(yíng)究決凡策栗將澡會(huì)授給術(shù)企毅業(yè)加帶淡來(lái)欣何旅種免財(cái)個(gè)務(wù)克上散的大影臨響會(huì)裹計(jì)梯報(bào)據(jù)表-惹-皆-資屯產(chǎn)趙負(fù)砌債盾表1、浩概果念核：直資高產(chǎn)易負(fù)佳債顧表肥是向指窄反紹映殲企害業(yè)滲在肝某全一秒特束定江日莊期對(duì)的懸財(cái)完務(wù)移狀慌況螞的您報(bào)薯表憤。2、杏編背制培依過(guò)據(jù)為：而資朽產(chǎn)=負(fù)蘆債咳＋隸所挎有戰(zhàn)者摸權(quán)助益（陳資述產(chǎn)煙負(fù)爆債牲表肺是驗(yàn)反源映鹽企嶄業(yè)據(jù)一氏定賤時(shí)醫(yī)期耕所選擁澤有朽的徑資顯產(chǎn)糞、下需粒償拉還肅的棒債翠務(wù)腔以劣及徐投極資役者搞擁服有漂的甜凈澇資肺產(chǎn)筋情敵況箭。溜）資疼產(chǎn)動(dòng)負(fù)招債鋒表訊中雜，尼將蟲資爭(zhēng)產(chǎn)慎項(xiàng)張目廉列征在鉗報(bào)喜表逮的隸左慣側(cè)尤，脆負(fù)懸債視和連所領(lǐng)有時(shí)者卷權(quán)券益煩列扯在堤報(bào)紋表震的眨右?jiàn)^側(cè)悟，餡從餅而均使纖資監(jiān)產(chǎn)鄭負(fù)棍債蛇表胡左尿右政兩膀側(cè)貫保奏持殖平謎衡襯，挺即仔滿月足殼上蜂面曬的栽會(huì)晚計(jì)博等研式疑。會(huì)淺計(jì)鍬報(bào)胃表-瘋-朵-資奮產(chǎn)境負(fù)價(jià)債動(dòng)表3、朗說(shuō)頂明始：衰資膜產(chǎn)陵負(fù)杯債差表頑是栗一組個(gè)桐靜剝態(tài)賞的挨會(huì)桌計(jì)盒報(bào)牲表款，忠只鋒描怖述獨(dú)了租它涂在磚發(fā)抄布斥那縮慧一加時(shí)答點(diǎn)配公風(fēng)司煌的斃財(cái)睜務(wù)返狀蛇況繳。鋼因椒此蕩，較它貧反惹映癥的苦信王息道帶籃有杯時(shí)傾效炎性述。沖只針要毯企筒業(yè)糕在臨經(jīng)咸營(yíng)里，恥它標(biāo)的裁資富金洽每搜時(shí)婦每睬刻直都子在膽運(yùn)冷動(dòng)哲，昂資傅產(chǎn)朽負(fù)溫債女表頁(yè)只盡不伯過(guò)遵是惹截防取池一嶄個(gè)船相奇對(duì)醬靜草止臉的哀時(shí)歷點(diǎn)憲，愚把貞它乘的端財(cái)寧務(wù)怠狀懲況蝴反瓶映抽給奴報(bào)耳表綿的集使幫用掀者辯，德資松產(chǎn)坐負(fù)壁債氧表桑每換時(shí)潤(rùn)每舒刻勿都擺是磨變錫化沉的會(huì)采計(jì)餅報(bào)財(cái)表-械-酷-資鐮產(chǎn)鳥負(fù)崗債瘋表流將動(dòng)摧資酒產(chǎn)其阻他逝資牛產(chǎn)流喬動(dòng)堵負(fù)憶債長(zhǎng)躲期孔負(fù)富債所姥有飼者誘權(quán)網(wǎng)益（薯凈屆資豆產(chǎn)壓）4、印資縮慧產(chǎn)藝負(fù)機(jī)債宴表亞結(jié)辭構(gòu)資喝產(chǎn)債蒸權(quán)負(fù)人股懶東資協(xié)產(chǎn)=負(fù)洲債+所瞎有鹽者冒權(quán)吸益資巴金堆的鵝占垃用資斷金續(xù)的謝來(lái)活源固惱定竊資憶產(chǎn)長(zhǎng)魚期器投鹿資會(huì)揉計(jì)煤報(bào)云表-己-火-利桶潤(rùn)按表1、趁概乒念薪：撈潤(rùn)農(nóng)表閘又界稱蠢損仇益坊表趨，稻是推反縱映邁公富司糧在敵一蹄定促期途間(月弄份裕